Delhi High Court - Orders
Abhinav Jindal Huf vs Income Tax Officer Ward 54 (1) Delhi And ... on 17 October, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~A-4, 6, 24, 25 & 30
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 2698/2022 & CM APPL.7707/2022
ABHINAV JINDAL HUF ..... Petitioner
Through: Mr.Kapil Goel, Advocate (through
VC).
versus
INCOME TAX OFFICER WARD 54 (1) DELHI AND ORS.
..... Respondents
Through: Mr.Sanjay Kumar, Sr.Standing
Counsel with Ms.Easha Kadian,
Advocate.
+ W.P.(C) 4809/2022 & CM APPLs.14376-14377/2022
SUNSAT FOODS PRIVATE LIMITED ..... Petitioner
Through: Mr.Salil Kapoor, Advocate with
Ms.Ananya Kapoor, Mr.Tarun
Chanana and Mr.Sumit Lalchandani,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE 22(2),
DELHI AND ANR ..... Respondents
Through: Mr.Sunil Agarwal, Sr.Standing
Counsel with Mr.Tushar Gupta,
Jr.Standing Counsel and Mr.Utkarsh
Tiwari, Advocate.
+ W.P.(C) 3151/2022 & CM APPL.9168/2022
NANDITA SIKKA ..... Petitioner
Through: Mr.Kapil Goel, Advocate (Through
VC).
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:18.10.2022
18:30:21
versus
INCOME TAX OFFICER WARD 23 (3) DELHI AND ORS
..... Respondents
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel.
+ W.P.(C) 3344/2022
ATMA RAM SINGHANIA ..... Petitioner
Through: Mr.Kapil Goel, Advocate (Through
VC).
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22 (2)
DELHI AND ORS ..... Respondents
Through: Mr.Puneet Rai, Sr.Standing Counsel
with Ms.Adeeba Mujahid, Jr.Standing
Counsel and Mr.Nikhil Jain,
Advocate.
+ W.P.(C) 6225/2022 & CM APPL.18715/2022
PRASHANT SOFTWARES PVT. LTD ..... Petitioner
Through: Ms.Priyadarshi Manish, Advocate
with Mrs.Anjali Jha Manish and Miss
Divya Rastogi, Advocates.
versus
ADDITIONAL / JOINT / DEPUTY / ASSISTANT
COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
Through: Mr.Puneet Rai, Sr.Standing Counsel
with Ms.Adeeba Mujahid, Jr.Standing
Counsel and Mr.Nikhil Jain,
Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:18.10.2022
18:30:21
ORDER
% 17.10.2022 Learned counsel for the petitioners submit that the only ground which the petitioners wish to urge in the present cases is that the approval has been obtained from an incompetent authority. In support of their submission, they rely upon nine judgments passed by the Bombay High Court. A compilation of judgments has been handed over to the Court.
In response to a pointed query, learned counsel for the petitioners admit that the impugned notices in question had been issued prior to or on 31st March, 2021.
Learned counsel for the respondents pray for some time to file a counter affidavit/supplementary affidavit. Let the needful be done within a further period of four weeks. Rejoinder affidavit, if any, be filed before the next date of hearing.
List on 17th April, 2023.
The interim orders are varied and it is directed that though the Assessing Officers are permitted to pass the assessment orders, yet the same shall not be given effect to and shall be subject to further orders to be passed by this Court.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J OCTOBER 17, 2022 TS Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:18.10.2022 18:30:21